Starting from August 2025, pensioners in Romania who receive pensions higher than 3,000 lei will be subject to new tax obligations. According to the Law on certain fiscal-budgetary measures, published in the Official Gazette no. 699, they will pay health contributions (CASS) and tax on the amount that exceeds this threshold.
10% Contribution for Pensions Over 3,000 Lei
All pensioners with incomes over 3,000 lei will pay a 10% contribution applied exclusively to the amount that exceeds this limit. According to legislative provisions, the contribution will be withheld at source, meaning that the net pension received will be lower than in previous months. THIS IS THE FINAL FORM AFTER THE LAST MODIFICATIONS.
The actual payment of this contribution will be reflected in the pension for August 2025. Additionally, the measure targets not only pensions from the public system but also income obtained from Pillar II and Pillar III, raising discussions about possible double taxation.
Tax Calculation: How It Applies in Two Stages
The taxation of pensions over 3,000 lei is done in two stages:
1. Application of CASS of 10% only on the amount that exceeds the 3,000 lei threshold;
2. Calculation of the 10% tax on the remaining income after deducting CASS.
Example 1: Pension of 4,000 Lei
* Difference from the threshold: 1,000 lei
* CASS: 10% of 1,000 lei = 100 lei
* Remaining income: 3,900 lei
* Taxable income: 900 lei
* Tax: 10% of 900 lei = 90 lei
* Net pension: 4,000 – 100 – 90 = 3,810 lei
Example 2: Pension of 4,467 Lei
* Difference from the threshold: 1,467 lei
* CASS: 147 lei
* Taxable income: 1,320 lei
* Tax: 132 lei
* Net pension: 4,467 – 147 – 132 = 4,188 lei
Pensioners with Incomes Below 3,000 Lei Are Not Affected
For pensioners who receive less than 3,000 lei per month, neither CASS nor tax applies. Therefore, they will receive their pension in full, without any deductions.
For example, a pensioner with a pension of 3,100 lei will pay 10 lei CASS and will receive a net pension of 3,090 lei. The deduction is calculated exclusively on the difference from the 3,000 lei threshold.
Number of Affected Pensioners and National Situation
According to data provided by the National Institute of Statistics (INS), there are nearly 500,000 pensioners in Romania who have pensions higher than 5,000 lei. These will be the most affected by the new fiscal measures adopted by the Government.
Pension Payment Schedule for August 2025
According to the National House of Public Pensions (CNPP), the payment of pensions for August 2025 will be made according to the following schedule:
* 1–15 August – for pensioners who receive their money through the Romanian Post;
* 11 August – for those who receive their pension on card, through partner banks.
What Happens to Uncollected Pensions
For notified pensioners (who are not found at home), the monetary rights and payment document can be collected from the postal counter within two working days from the last payment day of the month.
If this deadline expires, the pensions return to the territorial pension house and can be reordered for payment at the beneficiary’s request.
About the Purple Slips
For those who receive their pension on card but wish to obtain the purple slip, the CNPP specifies that these documents are kept at the postal offices for 24 months. After this period, they will be sent to the territorial pension houses.
